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2018 (6) TMI 722 - AT - Service TaxManagement, Maintenance or Repair Service - the period involved is the same i.e. 16.6.2005 to 26.7.2009 - Held that:- The service tax on management, maintenance or repair of roads for the period 16.6.2005 to 26.7.2009 has been exempted retrospectively - by Finance Act, 2012 (23 of 2012) dated 28.5.2012, a special provision Section 97 was introduced whereby exemption was granted for services relating to management, etc. of roads. Sub-clause (3) of section 97 by its non-obstinate clause provided that no service tax shall be levied or collected in respect of management, maintenance or repair of roads during the period from 16.6.2005 to 26.7.2009 (both days inclusive) - demand do not sustain - appeal allowed - decided in favor of appellant.
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